Please provide the answer in word or excel:

2) Presented below is a comparative balance sheet for VTeck Corporation for 2017 and 2016. Prepare a horizontal analysis of VTeck Corporation's balance sheet. Identify any areas of concern, if any.

VTeck Corporation Comparative Balance Sheet December 31, 2017 and 2016 Assets Current assets Cash Accounts receivable (net) Merchandise inventory Prepaid expenses Total current assets 2017 $35,000 35,000 45,000 10,000 125,000 2016 $20,000 25,000 40,000 5,000 90,000 Property, plant and equipment Land Equipment Less: Accumulated amortization Total assets 40,000 150,000 (45,000) $270,000 50,000 120,000 (30,000) $230,000 Liabilities Current liabilities Accounts payable Salary payable Total current liabilities $40,000 15,000 55,000 $35,000 10,000 45,000 Shareholders' equity Common shares Retained earnings Total shareholders' equity Total liabilities & shareholders' equity 120,000 95,000 215.000 100,000 85,000 185.000 $270.000 $230,00 illium